HomeMy WebLinkAbout~Master - Establishing a 5% Hotel and Motel Tax ORDINANCE NO. 2758
AN ORDINANCE TO AMEND THE MUNICIPAL CODE
OF THE CITY OF AMES, IOWA BY REPEALING
SECTION 24.3, AND SUBSECTION (3) OF SECTION
24.5 THEREOF AND ENACTING A NEW SECTION
24.3 AND SUBSECTION (3) OF SECTION 24.5 FOR
THE PURPOSE OF ESTABLISHING A HOTEL AND
MOTEL TAX UNDER IOWA LAW AT THE RATE OF
FIVE PERCENT (5 0); REPEALING ALL ORDINANCES
OR PARTS OF ORDINANCES IN CONFLICT HERE-
WITH; AND, ESTABLISHING AN EFFECTIVE DATE.
BE IT ORDAINED, by the City Council for the City of Ames,
Iowa:
Section One. The Municipal Code of the City of Ames, Iowa shall
be and is hereby amended by repealing Section 24.3 and subsection (3)
of Section 24.5 thereof and enacting a new Section 24.3 and Section
24.5(3) to read as follows:
"Sec. 24.3. TAX IMPOSED
There shall be imposed hereby a tax at the rate of
five percent (5 0) upon the gross receipts from the
renting of any and all sleeping rooms, apartments,
or sleeping quarters in any hotel, motel, inn,
public lodging house, rooming house, tourist court,
or in any place where sleeping accommodations are
furnished to transient guests for rent, whether
with or without meals."
(Ord. No. 2663, Sec. 1, 8-1-78, Ord. No. 2758 , Sec.
1, 9-23-80) [State Law Ref. Sec. 422A.1]
"Sec. 24.5 USE OF TAX REVENUE
(3) The city may pledge, irrevocably, an amount
of the revenues derived therefrom, for each of
the years the bonds remain outstanding, to the
payment of bonds which the city or county
may issue for one or more of the purposes set
forth in subsection 1 of the section. Any
revenue pledged to the payment of such bonds
may be credited to the spending requirement
of subsection 1 of this section."
(Ord. No. 2663, Sec. 1, 8-1-78, Ord. No. 2758 ,
Sec. 1 , 9-23-80) [State Law Ref. 422A.2]
2
Section Two. All ordinances or parts of ordinances in conflict
herewith are hereby repealed to the extent of such conflict.
Section Three. This ordinance shall be in full force and effect
from and after its passage and publication as required by law.
Passed this 16th day of September 1980.
G Ma Goodland o
Gina Bicknese, City Clerk F. Paul y